Chapter 43. Income Tax On Banks and Financial Corporations
Index
- SDCL 10-43-1 Definition of Terms
- SDCL 10-43-2 Tax Imposed On Financial Institutions
- SDCL 10-43-2.1 [Repealed]
- SDCL 10-43-3 [Repealed]
- SDCL 10-43-4 Time of Liability For Tax-Rate of Tax-Minimum
- SDCL 10-43-5 Income Tax In Lieu of Other Taxes
- SDCL 10-43-6 to 10-43-10 [Repealed]
- SDCL 10-43-10.1 Net Income Defined
- SDCL 10-43-10.2 Additions to Taxable Income
- SDCL 10-43-10.3 Subtractions From Taxable Income
- SDCL 10-43-10.4 Carryback of Net Operating Losses Not Deductible
- SDCL 10-43-10.5 Carryforward of Net Operating Losses Deductible
- SDCL 10-43-11 [Repealed]
- SDCL 10-43-12 to 10-43-22 [Repealed]
- SDCL 10-43-22.1 Tax Limited to Income From Business Within State-Formula For Net Income Apportionment
- SDCL 10-43-23 [Repealed]
- SDCL 10-43-23.1 Property Factor
- SDCL 10-43-23.2 Valuation of Property Owned Or Rented-Net Annual Rental Rate
- SDCL 10-43-23.3 Average Value Determination
- SDCL 10-43-24 [Repealed]
- SDCL 10-43-24.1 Payroll Factor
- SDCL 10-43-24.2 Compensation Paid In State
- SDCL 10-43-24.3 [Repealed]
- SDCL 10-43-25 [Repealed]
- SDCL 10-43-25.1 Receipts Factor
- SDCL 10-43-25.2 Interest, Fees, and Penalties In Nature of Interest, Discount, and Net Gain From Loans Included In Numerator
- SDCL 10-43-25.3 Fees, Commissions, Service Charges, and Other Receipts Included In Numerator
- SDCL 10-43-25.4 Rental Property Receipts Included In Numerator
- SDCL 10-43-25.5 Interest, Dividends, and Net Gains From Securities Transactions Included In Numerator
- SDCL 10-43-25.6 Receipts From Securities Used to Maintain Reserves Against Deposits Included In Numerator
- SDCL 10-43-25.7 Receipts From Securities Held Or Pledged For Public Or Trust Funds Included In Numerator
- SDCL 10-43-25.8 Affiliated Service Income Included In Numerator
- SDCL 10-43-25.9 Affiliated Service Income Defined
- SDCL 10-43-26 to 10-43-29 [Repealed]
- SDCL 10-43-29.1 Alternative Apportionment Methods
- SDCL 10-43-30 Time For Filing Annual Return and Paying Tax-Penalty and Interest For Delinquency
- SDCL 10-43-30.1 Extension of Time to File Return-Conditions-Interest
- SDCL 10-43-31, 10-43-32 [Repealed]
- SDCL 10-43-33 [Repealed]
- SDCL 10-43-34 Final Return On Dissolution
- SDCL 10-43-35 [Repealed]
- SDCL 10-43-36 Consolidated Report of Related Corporations
- SDCL 10-43-37 [Repealed]
- SDCL 10-43-38 to 10-43-42 [Repealed]
- SDCL 10-43-42.1 Administration of Chapter By Secretary of Revenue-Promulgation of Rules
- SDCL 10-43-43 [Repealed]
- SDCL 10-43-43.1 Records Kept By Taxpayers-Inspection By Secretary-Out-Of-State Records
- SDCL 10-43-44, 10-43-45 [Repealed]
- SDCL 10-43-46 False Or Fraudulent Return Or Information With Intent to Evade Legal Requirements As Misdemeanor-Civil Penalty
- SDCL 10-43-47 [Repealed]
- SDCL 10-43-48 [Repealed]
- SDCL 10-43-49 [Repealed]
- SDCL 10-43-50 [Repealed]
- SDCL 10-43-50.1 Supplementary Return Required For Taxable Income Increase Due to Federal Adjustment-Payment of Additional Tax and Interest
- SDCL 10-43-50.2 Supplementary Return For Taxable Income Decrease Due to Federal Adjustment-Refund For Overpayment
- SDCL 10-43-50.3 Failure to File Supplementary Return-Secretary's Determination of Additional Tax-Interest and Penalties
- SDCL 10-43-51, 10-43-51.1 [Repealed]
- SDCL 10-43-52, 10-43-53 Superseded
- SDCL 10-43-54 [Repealed]
- SDCL 10-43-55 [Repealed]
- SDCL 10-43-56 to 10-43-59 [Repealed]
- SDCL 10-43-60 [Repealed]
- SDCL 10-43-61 [Repealed]
- SDCL 10-43-62 to 10-43-67 [Repealed]
- SDCL 10-43-68 [Repealed]
- SDCL 10-43-69 to 10-43-72 [Repealed]
- SDCL 10-43-73 Tax Payment As Condition Precedent to Doing Business-Injunction Against Continuation In Business By Delinquent Taxpayer
- SDCL 10-43-74 [Repealed]
- SDCL 10-43-75 [Repealed]
- SDCL 10-43-75.1 [Repealed]
- SDCL 10-43-76 Percentage of Proceeds Retained By State-Payment of Remainder to Counties-Branch Office Remittances Kept Separate
- SDCL 10-43-77 Apportionment of Funds Among Taxing Subdivisions
- SDCL 10-43-78 [Repealed]
- SDCL 10-43-79 to 10-43-81 [Repealed]
- SDCL 10-43-82 [Repealed]
- SDCL 10-43-83 to 10-43-87 [Repealed]
- SDCL 10-43-88 Financial Institution Authorized to Engage In Trust Business
- SDCL 10-43-89 Tax On Financial Institutions Engaging In Trust Business
- SDCL 10-43-90 Determining Minimum Tax Imposed Upon Financial Institutions Engaged In the Trust Business
- SDCL 10-43-91 Tax On Trustee of Extended Term Trust
- SDCL 10-43-92 Extended Term Trust Defined
- SDCL 10-43-93 [Repealed]
- SDCL 10-43-94 Entities Exempt From Payment of Tax